RIGHTS & RESPONSIBILITIES OF TAXPAYERS

All Taxpayers have rights and responsibilities. Knowing these rights and responsibilities is important for both Taxpayers and the Liberia Revenue Authority.

To these rights are also responsibilities which the taxpayers must adhere to help make the tax payment process stress free.

Rights Of The Taxpayers

  1. Right to Pay only the Correct Amount of Tax: All taxpayers are to receive the benefits, credits, and refunds they are entitled to under the law and to pay no more or less than the exact amount of due tax.
  2. Right to Privacy and Confidentiality:Taxpayers have the right to confidentiality of their information provided to the LRA. A taxpayer’s information will be used only for purposes allowed by law, and will only be assessed by persons lawfully allowed.
  3. Right to Professional, Courteous, Efficient, Transparent and Fair Service:Taxpayers are to be treated politely and with concern at all times.
  4. Right to Complete, Clear and Timely Information:Taxpayers have the right to complete, accurate and timely information that will explain in plain language the laws, policies and procedures regarding obligations and entitlements.
  5. Right to Consistent Application of the Law: The law shall be applied always so that every taxpayer gets his/her entitlement and pays the legitimate amount.
  6. Right to Appeal and Judicial Review:Taxpayers are unrestricted to a formal review if they believe that the Commissioner General or any officer has not applied the law correctly or they have not received their full entitlements under the law.
  7. Right of Refusal to Pay the Full Income Tax Amounts in Disputes before an Impartial Review:If a taxpayer disputes the amount of tax, he/she is required to make a partial payment of thirty percent (30%) of the tax amount in dispute excluding payment of interest and penalty pending the decision of an appeals process.
  8. Right to a Service Complaint and Attentiveness:A taxpayer can expect that if he/she/it lodges a complaint about the service provided from the LRA, he/she/it will be listened to and given the opportunity to explain the situation. Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the LRA, to be spoken to in a way that they can easily understand, to receive clear and easily understandable communications from the LRA, and to speak to a supervisor about inadequate service.
  9. Right to Notice on Audit:Any notice or document sent by tax authorities must be written and signed by an authorized tax official, noting the taxpayers’ last name, and tax identification number (TIN), and must carry the official stamp of the Liberia Revenue Authority.
  10. Right to Refunds and Claims:Taxpayers are entitled to receive the benefits, credits and refunds in accordance with the law.
  11. Right to be represented by the Person of your Choice:A taxpayer has the right to be represented by a person of his/her choice.

Rights Of The Taxpayers

  1. The responsibility to file correctly and on time
  2. The responsibility to pay due taxes fully and on time.
  3. The responsibility to declare truthfully.
  4. The responsibility to respect Tax Administrators.
  5. The responsibility to provide complete information
    • Name
    • Address
    • Telephone Number
    • Email
  6. The responsibility to provide an employee, contractor, or representative Taxpayer Identification Number (TIN).

For more information on obtaining TINs, please visit a LRA Taxpayers Service Center, or email taxpayerservices@lra.gov.lr. To download a copy of the Liberia Revenue Code visit www.lra.gov.lr. Call Taxpayer Services at 0888572572 or 0770572572.